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SULIT DPA5013: FINANCIAL ACCOUNTING 3

INSTRUCTION:
This section consists of FOUR (4) structured questions. Answer ALL the questions.

ARAHAN :
Bahagian ini mengandungi EMPAT (4) soalan berstruktur. Jawab SEMUA soalan.

QUESTION 1

CLO2 (a) Explain briefly the :


C1 i. Share Premium [2 marks]
ii. Debenture [3 marks]
.
(b) Struggle Berhad issued 300,000 ordinary shares of RM1.00 each with a
premium of RM0.30, payable as follows :

On application RM0.30
On allotment (including share premium) RM0.35
On first call RM0.30
On second call RM0.35

On 1 March 2015, applications were received for 535,000 unit shares. All
shares were allotted except for applications of 180,000 units that were refunded
on 31 March 2015. The surplus money on application will be transferred to the
allotment account. All payments for allotment were received on 15 May 2015.

Until 30 September 2015, all payments for first call and second call were fully
received. However, Mr. Kreko with 3,000 units of shares failed to pay the first
call as well as the second call. Mrs. Kiko who has 5,000 units of shares paid the
second call during the first call.

After repeated notices and grace period, the board of directors decided to forfeit
the shares which held by Mr. Kreko on 31 October 2015. The forfeited shares
were then reissued to Mr. Cruise and Mr. Larry on 5 November 2015. Mr.

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SULIT DPA5013: FINANCIAL ACCOUNTING 3

Cruise bought 1,000 units at RM0.85 each, whereas Mr. Larry bought 2,000
units at RM1.00 each. They paid in full payment on 30 November 2015.

CLO2 REQUIRED :
C3 Prepare the journal entries to record the above transactions.
[15 marks ]

CLO2 (c) Based on answer in (b), illustrate Statement of Financial Position for Struggle
C2
Berhad.
[5 marks ]
SOALAN 1

CLO2 (a) Terangkan secara ringkas:


C1 i. Saham premium [2 markah]
ii. Debenture [3 markah]

(b) Struggle Berhad menerbitkan 300,000 unit syer biasa berharga RM1.00 setiap
satu dengan premium sebanyak RM0.30, yang boleh dibayar seperti berikut:

Semasa permohonan RM0.30


Semasa perumpukan (termasuk premium) RM0.35
Semasa panggilan pertama RM0.30
Semasa panggilan kedua RM0.35

Pada 1 Mac 2015, permohonan diterima sebanyak 535,000 unit saham.


Semua saham diumpukkan kecuali permohonan sebanyak 180,000 unit yang
dipulangkan pada 31 Mac 2015. Lebihan wang permohonan akan
dipindahkan ke dalam akaun perumpukan. Semua permohonan yang
diumpukkan diterima pada 15 Mei 2015.

Sehingga 30 September 2015, semua pembayaran untuk panggilan pertama


dan panggilan kedua telah diterima sepenuhnya. Namun begitu, Mr. Kreko
yang mempunyai 3,000 unit saham gagal untuk membuat bayaran panggilan

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SULIT DPA5013: FINANCIAL ACCOUNTING 3

pertama dan kedua. Mrs Kiko pula yang mempunyai 5,000 unit saham
membuat pembayaran panggilan kedua semasa panggilan pertama.

Selepas notis diberikan, Lembaga Pengarah telah membuat keputusan untuk


merampas saham yang dipegang oleh Mr. Kreko pada 31 Oktober 2015.
Saham tersebut diterbitkan semula kepada Mr. Cruise dan Mr. Larry pada 5
November 2015. Mr. Cruise telah membeli 1,000 unit saham pada harga
RM0.85 seunit dan Mr Larry membeli 2,000 unit saham pada harga RM1.00
seunit. Pembayaran telah dibuat sepenuhnya pada 30 November 2015.

CLO2
C3 DIKEHENDAKI :
Sediakan catatan jurnal untuk merekodkan transaksi di atas.
[ 15 markah ]

CLO2 (c) Berdasarkan jawapan di (b), gambarkan Penyata Kedudukan Kewangan bagi
C2 Struggle Berhad.
[5 markah ]

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QUESTION 2
a)
CLO1 i. List TWO (2) examples of investment with a fixed rate of returns. [2 marks]
C1
ii. State THREE (3) methods on how the fixed income investment can be
purchased or sold. [3 marks]

CLO1 (a) Describe the followings :


C2
i. Bonus shares [3 marks]
ii. Rights issue. [2 marks]

(b) The following transactions of Emerald Berhad took place during the year
ended 31st December 2015 :

2015 :
January 1 Purchased RM115,000 6% Government Stock at 80 cum
div. Brokerages charge is RM990.
(Interest are payable on 30th June and 31st December)
February 12 Purchased 6,000 ordinary shares of RM0.50 each in Indigo
Berhad for RM5,600.
March 15 Indigo Berhad made a bonus issue of two ordinary shares
for every five shares.
May 1 Sold RM48,000 6% Government Stock at 68 ex div.
Brokerages charge is RM170.
June 30 Received half year interest for 6% Government Stock
October 1 Received dividend 20 per cent from Indigo Berhad.
November 30 Purchased RM89,000 6% Government Stock at 78 ex div.
December 31 Received half year interest for 6% Government Stock

REQUIRED:
CLO1 Prepare the following investment accounts as they would appear in the book of
C4 Emerald Berhad for the year ended 31st December 2015.
i. Investment in 6% Government Stock [10 marks]
ii. Investment in Ordinary Shares in Indigo Berhad [5 marks ]

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SOALAN 2
CLO1 (a)
C1
i. Senaraikan DUA (2) contoh pelaburan yang memberi kadar pulangan yang
tetap.
[2 markah ]
ii. Nyatakan TIGA (3) kaedah bagaimana pelaburan yang memberi pulangan
tetap boleh dibeli atau dijual.
[ 3 markah ]
CLO1 (b) Jelaskan yang berikut :
C2
i. Saham Bonus [3 markah ]
ii. Terbitan Hak [2 markah ]

(c) Transaksi berikut telah berlaku kepada Emerald Berhad untuk tahun berakhir
31 Disember 2015 :
2015 :
Januari 1 Membeli RM115,000 6% Stok Kerajaan pada 80 cum div.
Caj broker sebanyak RM990.
(Faedah dibayar pada 30 Jun dan 31 Disember)
Februari 12 Membeli 6,000 saham biasa RM0.50 sesaham di dalam
Indigo Berhad pada harga RM5,600.
Mac 15 Indigo Berhad membuat terbitan bonus iaitu dua saham
percuma untuk lima saham yang dipegang.
Mei 1 Menjual RM48,000 6% Stok Kerajaan pada 68 ex div. Caj
broker sebanyak RM170.
Jun 30 Terima setengah tahun faedah untuk 6% Stok Kerajaan
Oktober 1 Menerima dividen 20 peratus daripada Indigo Berhad.
November 30 Membeli RM89,000 6% Stok Kerajaan pada 78 ex div.
Disember 31 Terima setengah tahun faedah untuk 6% Stok Kerajaan

DIKEHENDAKI:
CLO1 Sediakan akaun-akaun pelaburan yang berikut di dalam buku Emerald
C4 Berhad bagi tahun berakhir 31 Disember 2015.
i. Pelaburan di dalam 6% Stok Kerajaan [10 markah]
ii. Pelaburan di dalam Saham Biasa Indigo Berhad [5 markah ]

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QUESTION 3
CLO1 (a)
C1
i. Define contract accounts
[2 marks]
ii. State THREE (3) items recorded in the Contract Account.
[3 marks]
(b) Dilwale Berhad was given a tender to build an office building on 1 October
2014. The company’s accounting period ends on 30 September annually.
Below are the expenses incurred during the year ended 30 September 2015:

RM
Purchase of raw materials 130,487
Construction material from store 9,846
Salary 56,425
Direct expenses 29,649
Administrative expenses as charged to the contract 11,836
Purchase of machinery on 30 October 2014 74,000

The value of inventories of the construction materials on site as at 30


September 2015 is RM10,556. There are also accrued expenses amounting to
RM4,180 for the year ended 30 September 2015. As payment for the
percentage of completion until 30 September 2015, the client makes a
payment of RM238,500 to the company while 10% of the Architect’s
Certification is retention money, which will be paid after six months, when the
project is completed. Estimated useful life of the machine is eight years and
depreciation is calculated using the straight line method.

CLO1 Calculate the following:


C2 i. Architect’s certificate [2 marks]
ii. Realized profit [5 marks]
iii. Reserve [3 marks]
(Show the details working)

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SULIT DPA5013: FINANCIAL ACCOUNTING 3

CLO1 (c) Prepare the followings:


C3 i. Contract Account [6 marks]
ii. Contractee account [1½ marks]
iii. Extracted Statement of Comprehensive Income [½marks]
iv. Extracted Statement of Financial positions as at 30 September 2015.
[2 marks]

SOALAN 3

CLO1 (a)
C1 i. Definisikan Akaun Kontrak [2 markah]
ii. Nyatakan TIGA (3) item yang direkodkan di dalam Akaun Kontrak.
[3 markah]
(b) Dilwale Berhad telah diberikan tender untuk membina sebuah bangunan
pejabat pada 1 Oktober 2014. Tempoh perakaunan syarikat berakhir pada
30 September setiap tahun. Di bawah ini adalah perbelanjaan yang dilakukan
sepanjang tahun berakhir 30 September 2015:
RM
Pembelian bahan mentah 130,487
Bahan binaan dari stor 9,846
Gaji 56,425
Perbelanjaan langsung 29,649
Perbelanjaan pentadbiran yang berkaitan dengan kepada kontrak 11,836
Pembelian mesin pada 30 Oktober 2014 74,000

Nilai inventori bahan binaan di tapak pada 30 September 2015 adalah


RM10,556. Terdapat juga perbelanjaan terakru berjumlah RM4,180 bagi
tahun berakhir 30 September 2015. Pelanggan telah membuat bayaran
sebanyak RM238,500 kepada syarikat itu sebagai bayaran bagi peratusan
siap sehingga 30 September 2015, manakala 10% daripada Sijil Arkitek
adalah wang yang ditahan, yang akan dibayar selepas enam bulan, apabila
projek itu siap. Anggaran hayat mesin adalah lapan tahun dan susut nilai
dikira menggunakan kaedah garis lurus.

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Kirakan yang berikut :


CLO1
C2 i. Sijil arkitek [2 markah]
ii. Untung Realis [5 markah]
iii. Rezab [3 markah]
(Tunjukkan pengiraan terperinci)

CLO1 (c) Sediakan yang berikut :


C3 i. Akaun Kontrak [6 markah]
ii. Akaun Kontraktee [1½ markah]
iii. Petikan Penyata Pendapatan Komprehensif [½ markah]
iv. Penyata Kedudukan kewangan pada 30 September 2015 [2 markah]

QUESTION 4

CLO1 (a) Define the following terms:


C1 i. Consignee [2 marks]
ii. Del credere commission [3 marks]

(b) FASOLA Berhad consigned 100 packs of CONAN printer inkjet cartridges to
its agent SUMSUNG Berhad on 5 January 2014. The cost price per pack is
RM120. SUMSUNG Berhad will receive an ordinary commission of 10% and
a del credere commission of 2%.

FASOLA Berhad paid the following expenses:


Transportation RM1,200
Insurance RM550
The consigned cartridges received by SUMSUNG Berhad on 8 January 2014.

The expenses paid by the company including:


Insurance RM350
Warehousing RM600
Delivery RM300

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SULIT DPA5013: FINANCIAL ACCOUNTING 3

SUMSUNG Berhad sold the cartridges as follows:


Cash sales 30 packs @ RM270 each
Credit sales 50 packs @ RM280 each
On 31 January 2014, SUMSUNG Berhad sent a cheque to FASOLA Berhad
for the amount due.

CLO1 You are required to prepare the Consignee Account in FASOLA Berhad.
C2 [10 marks]

CLO1 (c) Based on question (b), prepare the Consigment Account in FASOLA Berhad.
C3
[10 marks]

SOALAN 4

CLO1 (a) Definisikan istilah berikut:


C1
i. Konsainee [2 markah]
ii. Komisen del credere [3 markah]

(b) FASOLA Berhad menghantar 100 pek katrij pencetak inkjet CONAN kepada
ejennya SUMSUNG Berhad pada 5 Januari 2014. Harga kos bagi setiap pek
adalah RM120. SUMSUNG Berhad akan menerima komisen biasa 10% dan
komisen del credere 2%.

FASOLA Berhad membayar perbelanjaan berikut:


Pengangkutan RM1,200
Insurans RM550
Kartrij telah diterima oleh SUMSUNG Berhad pada 8 Januari 2014.

Perbelanjaan yang dibayar oleh syarikat itu termasuk:


Insurans RM350
Penyimpanan RM600
Penghantaran RM300

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SUMSUNG Berhad telah menjual kartrij seperti berikut:


Jualan tunai 30 pek @ RM270 setiap satu
Jualan kredit 50 pek @ RM280 setiap satu

Pada 31 Januari 2014, SUMSUNG Berhad menghantar cek kepada FASOLA


Berhad untuk jumlah yang ditetapkan.

CLO1 Anda dikehendaki menyediakan Akaun Konsainee di dalam buku FASOLA


C2 Berhad.
[10 markah]

CLO1 (c) Berdasarkan soalan (b), sediakan Akaun Konsainan di dalam buku FASOLA
C3
Berhad.
[10 markah]

SOALAN TAMAT

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